英國薪資稅後計算機 (2026/27 Take Home Pay)
計算英國工作實領薪資。扣除所得稅、國民保險 (NI) 與學貸後的真實收入。
每月實領
實領薪資明細
根據 2026/27 HMRC 稅率分析您的所得稅、NI 與各項扣除額。
| 項目 | 年度金額 | 詳細資訊 |
|---|---|---|
| 1 稅前薪資 | £35,000 | 100% |
| 2 退休金 | -£1,750 | 5% |
| 3 calculators.uk_salary_tax.rows.personal_allowance | £12,570 | 詳細資訊 |
| 4 應稅所得 | £20,680 | - |
| 5 所得稅 | -£4,136 | 11.8% |
| 6 國民保險 | -£1,794 | 5.1% |
| 7 實領薪資 (Net Pay) | £27,320 | 78.1% |
| 8 月實領 | £2,277 | - |
看懂英國薪資單 (Payslip)
在英國，您的「實領薪資 (Take Home Pay)」是指透過 PAYE (Pay As You Earn) 系統扣除稅金後，實際匯入銀行的金額。📝 主要扣除項目
1. 所得稅 (Income Tax): * 個人免稅額 (Personal Allowance): 前 £12,570 的收入是免稅的。 * 基本稅率 (20%): 收入在 £12,571 至 £50,270 之間。 * 高稅率 (40%): 收入在 £50,271 至 £125,140 之間。 * 最高稅率 (45%): 收入超過 £125,140。2. 國民保險 (National Insurance): * 這是支付 NHS 和國家養老金的費用。對於大多數員工 (Class 1)，收入在 £12,570 至 £50,270 之間扣 8%**，超過部分扣 **2%。
3. 學貸 (Student Loans): * 如果您的收入超過特定計畫 (Plan 1, 2, 4, 5) 的門檻，還款將自動從薪資中扣除。
💡 節稅小撇步
* 退休金提撥 (Pension): 透過薪資犧牲 (Salary Sacrifice) 提撥退休金可以降低您的應稅收入。如果您是高收入者 (40% 稅率)，這尤其划算。 * 婚姻免稅額 (Marriage Allowance): 如果您的配偶收入低於 £12,570，他/她可以將 £1,260 的免稅額轉讓給您，這可以為您節省 £252 的稅金。常見問題 (FAQ)
Q: What is the income tax rate in the UK for 2026/27?
A: For England, Wales and Northern Ireland: 0% on the first £12,570 (Personal Allowance), 20% on £12,571–£50,270 (Basic Rate), 40% on £50,271–£125,140 (Higher Rate), and 45% above £125,140 (Additional Rate). The Personal Allowance is gradually withdrawn between £100,000–£125,140, creating an effective 60% marginal rate in that band. Scotland has different rates ranging from 19% to 48%.
Q: How is National Insurance calculated in 2026/27?
A: Employees pay 8% National Insurance on earnings between £12,570 and £50,270 per year, and 2% on earnings above £50,270. NI is calculated on gross earnings before pension contributions (unless salary sacrifice is used). There is no NI-free "Personal Allowance" deduction for NI—the 0% band only applies to the first £12,570. Employers separately pay 13.8% employer NI, which does not appear on your payslip.
Q: When do I start repaying my student loan in the UK?
A: Repayments start automatically through PAYE when your income exceeds your plan's threshold: Plan 2 (most English graduates post-2012): £27,295/year; Plan 5 (English graduates from August 2023): £25,000/year; Scotland Plan 4: £31,395/year. You repay 9% of income above the threshold. Student loan interest is separate from repayments and does not appear on your payslip. Postgraduate loans use a 6% rate above a £21,000 threshold.
Q: How does salary sacrifice pension reduce my tax?
A: With salary sacrifice, your employer reduces your gross salary by the pension contribution amount before calculating tax and National Insurance. This means you save income tax AND employee NI. A Basic Rate taxpayer (20%) contributing £100/month via salary sacrifice saves £20 income tax + £8 NI = £28/month in tax—making the net cost just £72 for a £100 pension contribution. For Higher Rate taxpayers, savings are even greater.
Q: What is a PAYE tax code and how do I check mine?
A: Your PAYE tax code tells your employer how much tax-free income you're entitled to each year. The most common code is 1257L, meaning a £12,570 Personal Allowance. Adjustments are made for benefits in kind (e.g., a company car), unpaid tax from previous years, or other income sources. Check your code on your payslip, P60, or via HMRC Personal Tax Account (gov.uk). Incorrect tax codes are common—especially after job changes—and can result in underpayment or overpayment of tax.
Official Sources & Authority References
重要免責聲明
本計算機提供之結果僅供參考，不構成稅務、法律或財務建議。稅法每年調整，請於申報前到 IRS.gov 核實數據，或談詢具資格的稅務專業人員。
